The usual formula is:
DateDiff("yyyy", [DOB], Date()) - _
IIf(Format(Date(), "mmdd") < Format([DOB], "mmdd"), 1, 0)
This is necessary because DateDiff is a little too literal in how it
calculates differences: to it, there's 1 year between 31 Dec, 2005 and 1
Jan, 2006. That's why you have to add the second part: to subtract one from
what DateDiff returns if the birthday hasn't happened yet this year.
Now, how were you planning on using this?